Do Bond Investors Care About Engagement Auditors’ Negative Experiences? Evidence from China
Using data from China, where the identity of engagement auditors is disclosed, we find significant relationships between engagement auditors’ negative experiences and the costs of corporate bonds. Further tests differentiate field and review auditors’ experiences, and we find that both field and rev...
| Authors: | ; ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2019
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| In: |
Journal of business ethics
Year: 2019, Volume: 158, Issue: 3, Pages: 779-806 |
| Further subjects: | B
Experiences
B Costs of corporate bonds B Engagement auditors |
| Online Access: |
Volltext (lizenzpflichtig) |